An Introduction to Accounting 会計入門
- Accounting
Accounting(会計)は、「企業の経営活動を認識・測定し、その結果を報告する行為である」と定義される。 - Bookkeeping
Bookkeeping(簿記) 企業の経営活動を測定するための組織的な記帳技術です。
Double-entry bookkeeping : 複式簿記 - Accounting period
Accounting period: 会計期間 Fiscal year : 会計年度 - Basic Concepts of Accounting
- Assets: 資産
Accounts receivable: 売掛金・未収入金 Notes receivable:受取手形
Inventory:商品・繰越商品 Office supplies:消耗品 Equipment:備品
Delivery equipment:車両運搬具
Building: 建物 Land:土地 - Liabilities: 負債
Accounts payable:買掛金・未払金 Notes payable:支払手形 Loan payable:借入金 Bonds payable:社債
*Equity:資本 Net assets:純資産
Share capital:資本金 Retained earnings:利益剰余金
- income: 収益
Sales: 売上 Fees income: 受取手数料 Rent income:受取家賃
Interest income:受取利息 - Expense 費用
Advertising expense:広告宣伝費 Communication expense:通信費
Insurance expense:支払保険料 Rent expense:支払家賃
Salaries expense:給料 Travel expense:旅費交通費
Utilities expense:水道光熱費 Interest expense:支払利息 - Profit 純利益
Profit = Income - expense
Loss 純損失
Income Statement: 損益計算書 - Accounts 勘定
Account Title:勘定科目 Debit:借方 Credit:貸方
Account Balance:勘定残高 Debit balance:借方残高 Credit balance:貸方残高
Recording Business Transactions 取引の記帳
- Journalizing 仕訳 Posting 転記
- Accounting Cycle 簿記一巡の手続
Transactions:取引 -> Journal:仕訳帳 -> Ledger:元帳 -> Trial balance:試算表 -> Adjusting entries:決算整理仕訳 -> Closing entries:締切仕訳 -> P/L:損益決算書 B/S:貸借対照表
11. Echo Company issued ordinary shares, all at par value.
普通株式を額面で発行した。
- Purchase Transaction: 仕入取引
Purchase:仕入 Accounts payable:買掛金 Vendor:仕入先
Freight on purchases:支払運送料 Purchase Returns:仕入返品 Purchase Allowances:仕入値引 - Contra account
仕入返品のように、ある勘定から控除される性質をもつ勘定をContra account(評価勘定)という。 - Purchase Discounts: 仕入割引
「2%, 10days, Net 30 days」:支払期日は３０日後だが、１０日以内に支払うと２％の割引。「2/10,n/30」と略す。
Purchase discounts lost:仕入割引逸失損 Net purchases:純仕入 - Gross method:総額法 Net method:純額法
- Sales Transaction 売上取引
Sales Returns and Allowances:売上返品・売上値引 Sales Discounts:売上割引
Net Sales:純売上 - Promissory Notes 約束手形
Maker:振出人 Payee:受取人 maturity date:満期日または支払期日
Maturity value:支払額 Face value:額面金額 Interest bearing notes:利子付手形
Notes receivable:受取手形 Interest income:受取利息
Notes payable:支払手形 Interest expense:支払利息
Creditor:債権者 Debtor:債務者 - Financing and Dividends 資金調達と配当
Loans payable:借入金 Bonds payable:社債 Interest expense:支払利息
Profit for the year:当期純利益 Retained earnings:利益剰余金
Declared dividends:配当決議 Dividends payable:未払配当金 - Other Transactions
Acquisition of Assets:資産の購入 Accounts payable-trade:買掛金 Accounts payable-others:未払金 Accounts receivable-trade:売掛金 Accounts receivable-others:未収入金
Payment of Expense:費用の支払い 航空機のチケット購入する時：Travel expense - XX Company bought $100 worth of machinery for its own use on account.
機械＄１００を購入し、代金は後日支払うことにした。
Journals and Ledgers 仕訳帳と元帳
- General Journal:普通仕訳帳
P.R(Posting reference):元丁欄 - Specialized Journal 特殊仕訳帳
Cash receipt journal:現金収納帳 Cash payment journal:現金支払帳 Sales Journal:売上帳 Purchases journal:仕入帳
General journal:普通仕訳帳 Posting by total:合計転記
Individual posting:個別転記 Sundries:諸口欄 - Subsidiary Ledger:補助元帳
Accounts receivable subsidiary:売上金元帳 Accounts payable subsidiary ledger:買掛金元帳
Schedule of accounts receivable:売掛金明細表
Schedule of accounts payable:買掛金明細表 - America VS British
小切手：Check,Cheque
普通株式：Common stock,Ordinary shares
株主：Stockholder,Shareholder
資本金：Common stock,Share capital
売上原価:Cost of goods sold, Cost of sales
営業利益：Operating income,Operating profit
当期純利益：Net income, Profit for the year - Trial Balance 試算表
Adjusting entries:計算整理仕訳 Inventory and Cost of Sales:商品と売上原価
Periodic Inventory System:棚卸計算法 仕入は仕入原価、売上は売上原価で記録するので期中商品の販売によっていくら儲かったのかわからない。
Gross profit:売上総利益＝商品販売益 Net sales:純売上高
Gross profit = Net sales - Cost of sales
Cost of sales(売上原価)=Beginning inventory(期首商品棚卸高)+Net purchases(純仕入高)-Ending inventory(期末商品棚卸高) - Depreciation 減価償却
Depreciation expense:減価償却費 Straight-Line Method:定額法 Acquisition cost:取得原価 Residual value、Salvage value:残存価額 Useful life:耐用年数
Accelerated method:加速償却法
Double-declining balance method:２倍定率法
Units-of-Production Method:生産高比例法
Accumulated depreciation:減価償却累計額 - Prepaid Expense and Unearned Revenue 前払費用と前受収益
- Accrued Expense and Accrued Revenue 未払費用と未収収益
Interest payable: 未払利息 interest receivable:未収利息 - Office Supplies 消耗品（資産）
Office supplies expense:消耗品費 - Adjusted Trial Balance 決算整理後試算表
Trial balance:資産表欄 Adjustments:整理記入欄 - Closing entries 締切仕訳
Closing the Income Accounts :収益勘定の締切り Income summary:損益
Closing the Expense Accounts:費用勘定の締切り Retained earnings:利益剰余金
Financial Statements 財務諸表
- Income Statement:損益計算書
Net sales:売上高 Cost of sales:売上原価 Gross profit:売上総利益
Selling, general and administrative expense:販売費及び一般管理費 Operating profit:営業利益 Profit for the year:当期純利益 - Balance Sheet 貸借対照表
Financial position:財政状態 Current asset:流動資産
Non-current asset:固定資産 Current liabilities:流動負債
Non-current liabilities:固定負債Long-term liabilities
Normal operating cycle rule:正常営業循環基準
cash(現金)→Inventory(棚卸資産)→Accounts receivable (売掛金)→Cash
One-Year Rule:1年基準
Less:Accumulated depreciation 控除：減価償却累計額 - Worksheet 精算表
Financial Statement Analysis 財務諸表分析
- Profitability:収益性
ROA(Return on Asset)：総資産利益率
ROA ＝ Operating profit / Total assert x 100
Profit for the year利息など企業本来の営業活動には関係ない収益・費用が含まれてしまう。ここで利用しない。 - ROE(Return on Equity) 株式資本利益率
Shareholder:株主
ROE= Profit for the year/ Equity x 100
株主への処分可能な利益である当期純利益を用いる - profit Margin(Net income margin):当期純利益率
Profit margin = Profit for the year/Sales x 100 - Operating Efficiency 効率性
- Total Assets Turnover:総資産回転率
Total assets turnover = Sales/Total assets - Inventory Turnover: 棚卸資産回転率
Inventory turnover = Cost of sales/Inventory - Liquidity 流動性
流動比率Current ratio = Current assets/Current liabilities x 100
Quick assets:当座資産 流動しさんの中でもより流動性の高い資産をいう。棚卸資産を控除したもの。
当座比率Quick ratio = Quick assets/Current liabilities x 100
= (Current assets - inventory)/Current liabilities x 100 - Long-Term Solvency 長期的支払能力
負債比率Debt ratio = Total liabilities/Total assets x 100
Internal Control 内部統制
- Objective of Internal control 内部統制の目的
Procedure of Internal Control:内部統制の手続
Segregation of functions:業務の分離 Authorization:承認 Recording:記帳
Custody of assets:資産の管理 - Cash Control 現金管理
Petty Cash:小口現金 Cheque account:当座預金
Accounting Principles
- Accrual Accounting 発生主義会計
Cash accounting:現金主義会計
